263Concealment etc. of property etc.

263  Concealment etc. of property etc.  (1) A person shall not:  (a) with intent to defraud the creditors of:  (i) a bankrupt;  (ii) a deceased person or the estate of a deceased person; or  (iii) a debtor who has executed a personal insolvency agreement, a deed of assignment or a deed of arrangement;   conceal property of the bankrupt, of the deceased person or his or her estate or of the debtor;  (b) receive property:  (i) from a bankrupt or a debtor who has executed a personal insolvency agreement, a deed of assignment or a deed of arrangement or a person on behalf of a bankrupt or such a debtor;  (ii) from the legal personal representative of a deceased person; or  (iii) from a debtor who subsequently becomes a bankrupt or executes such an agreement or deed, or a person on behalf of such a debtor;   with intent to defraud, or to assist the bankrupt, the legal personal representative or the debtor to defraud, the creditors of the bankrupt, of the deceased person or his or her estate or of the debtor;  (c) with intent to defraud, insert or cause to be inserted in the Gazette or in a newspaper an advertisement purporting to be under this Act without authority or knowing it to be false in any particular; or  (d) with intent to defraud:  (i) in any proceedings in bankruptcy;  (ii) in connexion with the administration of the estate of a deceased person; or  (iii) in connexion with the administration of a debtor’s affairs under a personal insolvency agreement, a deed of assignment, a deed of arrangement, a composition or a scheme of arrangement;   make a false claim or a declaration or statement of account that is untrue in any particular or lodge a proof of debt that is untrue in any particular.  (a) the person disposes of, receives, removes, retains or conceals property that has been seized:  (i) as part of the property of a bankrupt; or  (ii) as part of the estate of a deceased person; or  (iii) under a personal insolvency agreement, a deed of assignment; and  (b) the first‑mentioned person knows that the property has been so seized. composition does not include a composition entered into for the purposes of a proclaimed law. deceased person means a deceased person in respect of whose estate an order for administration has been made under Part XI of this Act. deed of arrangement does not include a deed of arrangement executed for the purposes of a proclaimed law. scheme of arrangement does not include a scheme of arrangement made or entered into for the purposes of a proclaimed law.